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http://ssrn.com/abstract=2162611
 
 

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The Effects of Using the Internal Audit Function as a Management Training Ground or as a Consulting Services Provider in Enhancing the Recruitment of Internal Auditors


F. Greg Burton


Brigham Young University - School of Accountancy

Matthew W. Starliper


University of Massachusetts at Amherst - Department of Accounting & Information Systems

Scott L. Summers


Brigham Young University - School of Accountancy

David A. Wood


Brigham Young University - School of Accountancy

August 2014


Abstract:     
This paper examines factors that influence job applicants’ willingness to apply for positions in internal auditing. We predict and find evidence that job applicants are dissuaded from applying for internal audit positions. In two separate experiments involving participants at seven universities, we discover that this phenomenon is most prevalent for applicants with business experience. Experienced applicants are 20 and 33 percent less willing to apply for a position if it is labeled as “internal audit” versus “accounting” in the two experiments, respectively. In addition, we find that the only experimental condition that increases interest in applying for an internal audit position for experienced applicants occurs when the position advertises the combination of (1) a short stint in internal auditing and then a move from internal audit into a management position and (2) work primarily related to consulting services rather than assurance services. As a potential explanation for these findings, we find evidence that participants believe other business professionals have negative stereotypes of internal auditing — which likely dissuade potential job applicants from applying to work in internal audit. The results should prove informative to practitioners, internal audit professional organizations, and business professionals concerned with high quality corporate governance.

Number of Pages in PDF File: 48

Keywords: Internal Audit, Hiring Decisions, Management Training Ground, Recruiting, Assurance Services, Consulting Services

JEL Classification: M4, M40, M41, M49, G3, G34, M5, M51, M54

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Date posted: October 16, 2012 ; Last revised: September 6, 2014

Suggested Citation

Burton, F. Greg and Starliper, Matthew W. and Summers, Scott L. and Wood, David A., The Effects of Using the Internal Audit Function as a Management Training Ground or as a Consulting Services Provider in Enhancing the Recruitment of Internal Auditors (August 2014). Available at SSRN: http://ssrn.com/abstract=2162611 or http://dx.doi.org/10.2139/ssrn.2162611

Contact Information

Fielding Greg Burton
Brigham Young University - School of Accountancy ( email )
Provo, UT 84602
United States
Matthew W. Starliper
University of Massachusetts at Amherst - Department of Accounting & Information Systems ( email )
Amherst, MA 01003-4910
United States
Scott L. Summers
Brigham Young University - School of Accountancy ( email )
566 TNRB
Provo, UT 84602
United States
801-422-9790 (Phone)
801-422-0621 (Fax)
David A. Wood (Contact Author)
Brigham Young University - School of Accountancy ( email )
529 TNRB
Brigham Young University
Provo, UT 84602
United States
801-422-8642 (Phone)
801-422-0621 (Fax)
HOME PAGE: http://marriottschool.byu.edu/employee/employee.cfm?emp=daw44
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